Mandatory e-Filing of Appeals before the lncome Tax Appellate Tribunal Instructions to Benches


By CA Milind Wadhwani

Executive Summary

INCOME TAX APPELLATE TRIBUNAL, NEW DELHI

Sub Mandatory e-Filing of Appeals before the lncome Tax Appellate Tribunal Instructions to Benches-regarding

By their Order dated 17.04.2023, the Hon’ble Supreme Court of India hax directed to ensure that revenue appeals before the Income Tax Appellate Tribunal are: filed only in the e-filing mode and deadline for the compliance of these directions has been set as 30 June 2023

2 In compliance of the above, Central Board of Direct Taxes (CBDT) has already directed their field formations for filing of their appeals, etc. before the ITAT through Filing Portal mandatorily.
3 TTAT is also in the process of making e-Filing mandatory for the Assessees is well. Necessary amendments to tocome Tax (Appellate Tribunal) Rules, 1963 are under process and the amended rules shall be notified shortly

4 In view of the above, the Assistant Registrars of the Benches are directed to bring this development to the notice of the Bar Associations and Tax Litigants and encourage the Assessees and their representives for filing their Appeals, etc through the e-Filing Portal of the ITAT

This is issued with the approval of the Hon’ble President, ITAT

INCOME TAX APPELLATE TRIBUNAL, NEW DELHI

Sub Mandatory e-Filing of Appeals before the lncome Tax Appellate Tribunal Instructions to Benches-regarding

By their Order dated 17.04.2023, the Hon’ble Supreme Court of India hax directed to ensure that revenue appeals before the Income Tax Appellate Tribunal are: filed only in the e-filing mode and deadline for the compliance of these directions has been set as 30 June 2023

2 In compliance of the above, Central Board of Direct Taxes (CBDT) has already directed their field formations for filing of their appeals, etc. before the ITAT through Filing Portal mandatorily.
3 TTAT is also in the process of making e-Filing mandatory for the Assessees is well. Necessary amendments to tocome Tax (Appellate Tribunal) Rules, 1963 are under process and the amended rules shall be notified shortly

4 In view of the above, the Assistant Registrars of the Benches are directed to bring this development to the notice of the Bar Associations and Tax Litigants and encourage the Assessees and their representives for filing their Appeals, etc through the e-Filing Portal of the ITAT

This is issued with the approval of the Hon’ble President, ITAT

About the Author: CA Milind Wadhwani B.Com(Hons.),DISA(ICAI), FAFD(ICAI),CCCA(ICAI), Research(Phd. Scholar)

Pdf file of article: Click here to Download

Posted on: June 28th, 2023


Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org

Leave a Reply

Your email address will not be published. Required fields are marked *

*